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Assume that fast-food restaurants generally provide an ROI of 14%, but that such

ID: 2339991 • Letter: A

Question

Assume that fast-food restaurants generally provide an ROI of 14%, but that such a restaurant near a college campus has an ROI of 17% because its relatively large volume of business generates an above-average turnover (sales/assets). The replacement value of the restaurant’s plant and equipment is $192,000. If you were to invest that amount in a restaurant elsewhere in town, you could expect a 14% ROI.


Required:

a-1. Would you be willing to pay more than $192,000 for the restaurant near the campus?

a-2. What is the maximum price you would be willing to pay for the business? (Do not round intermediate calculations.)

b. If you purchased the restaurant near the campus for $233,143 and the fair value of the assets you acquired was $192,000, identify the account along with its balance, that is used to record the additional amount paid over the fair value of the assets.

Yes No

Explanation / Answer

Answer:

a-1)

Yes

1-2)

Return from the restaurant = $192,000 x 17%

32640

Minimum ROI required from the business = 14%

Maximum price for the business = $32640 / 14%

233142.86

Maximum price for the business = $233,143

__________________________________________-

b)

The additional amount paid will be recorded as goodwill

amount to be recorded as goodwill

= $233143 -192,000

= $41,143

amount to be recorded as goodwill =$41,143

Return from the restaurant = $192,000 x 17%

32640

Minimum ROI required from the business = 14%

Maximum price for the business = $32640 / 14%

233142.86